K. Rosli is a sole trader who prepares financial statements annually to 31 July. His summarised statements of financial position for the last two years are shown below. 2019 2018 E Non-current assets Fixtures less depreciation Equipment less depreciation 21,000 13,700 34,700 24,000 12,000 36,000 31,250 Current assets Inventory Trade accounts receivable Bank Cash Total assets 35,400 18,200 3,200 58,200 -600 92,900 Current liabilities Trade accounts payable Net assets 380 Capital Opening balance Add: Net profit for the year Cash introduced 69,680 6,070 300 20,000 19,680 (10,000) (5,000 0750 Less: Drawings Total capital 80 Additional information: Equipment costing 6,000 was purchased during the year ended 30 June 2019. Required: Prepare a statement of cash flows for the year ended 30 June 2019, using the indirect method